26 U.S.C. §§ 551 to 558
Repealed. Pub. L. 108–357, title IV, § 413(a)(1), Oct. 22, 2004, 118 Stat. 1506
[§§ 551 to 558. Repealed. Pub. L. 108–357, title IV, § 413(a)(1) , Oct. 22, 2004 , 118 Stat. 1506 ]
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Cited by 23
- 26 CFR § 1.1016-5 — Miscellaneous adjustments to basis.
- 26 CFR § 1.1244(c)-1 — Section 1244 stock defined.
- 26 CFR § 1.1248-3 — Earnings and profits attributable to stock in complex cases.
- 26 CFR § 1.1294-1T — Election to extend the time for payment of tax on undistributed earnings of a qualified electing fund (temporary).
- 26 CFR § 1.1362-2 — Termination of election.
- 26 CFR § 1.163-12 — Deduction of original issue discount on instrument held by related foreign person.
- 26 CFR § 1.338-2 — Nomenclature and definitions; mechanics of the section 338 election.
- 26 CFR § 1.338-9 — International aspects of section 338.
- 26 CFR § 1.441-2 — Election of taxable year consisting of 52-53 weeks.
- 26 CFR § 1.543-1 — Personal holding company income.
- 26 CFR § 1.551-1 — General rule.
- 26 CFR § 1.864-8T — Treatment of related person factoring income (temporary).
Show 11 more
- 26 CFR § 1.881-1 — Manner of taxing foreign corporations.
- 26 CFR § 1.902-1 — Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid by the foreign corporation.
- 26 CFR § 1.951-3 — Coordination of subpart F with foreign personal holding company provisions.
- 26 CFR § 1.955-1 — Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from investment in less developed countries.
- 26 CFR § 1.955A-1 — Shareholder's pro rata share of amount of previously excluded subpart F income withdrawn from investment in foreign base company shipping operations.
- 26 CFR § 1.963-3 — Distributions counting toward a minimum distribution.
- 26 CFR § 1.964-2 — Treatment of blocked earnings and profits.
- 26 CFR § 1.970-1 — Export trade corporations.
- 26 U.S.C. § 112 — Certain combat zone compensation of members of the Armed Forces
- 26 U.S.C. § 6103 — Confidentiality and disclosure of returns and return information
- 26 U.S.C. § 9041 — Judicial review
Nearby sections (25 sections)
- 533 · Evidence of purpose to avoid income tax
- 534 · Burden of proof
- 535 · Accumulated taxable income
- 536 · Income not placed on annual basis
- 537 · Reasonable needs of the business
- 541 · Imposition of personal holding company tax
- 542 · Definition of personal holding company
- 543 · Personal holding company income
- 544 · Rules for determining stock ownership
- 545 · Undistributed personal holding company income
- 546 · Income not placed on annual basis
- 547 · Deduction for deficiency dividends
- 551 · Repealed. Pub. L. 108–357, title IV, § 413(a)(1), Oct. 22, 2004,…
- 561 · Definition of deduction for dividends paid
- 562 · Rules applicable in determining dividends eligible for dividends…
- 563 · Rules relating to dividends paid after close of taxable year
- 564 · Dividend carryover
- 565 · Consent dividends
- 581 · Definition of bank
- 582 · Bad debts, losses, and gains with respect to securities held by…
- 583 · Repealed. Pub. L. 94–455, title XIX, § 1901(a)(82), Oct. 4, 1976,…
- 584 · Common trust funds
- 585 · Reserves for losses on loans of banks
- 586 · Repealed. Pub. L. 99–514, title IX, § 901(c), Oct. 22, 1986, 100…
- 591 · Deduction for dividends paid on deposits